摘要
本文基于风险管理的角度,运用模糊综合评估法和BP神经网络法开展企业控制活动设计、运行风险状况、安全等级评估。文中选择化肥生产企业作为评估样本,结合企业经营特点及发展现状,以及内部控制活动所涉及的范围,开展了样本企业内部控制活动评估的实证分析,并将两种方法得到的评估结果进行对比分析,交叉验证,得到评估结果与企业实际控制活动情况基本吻合的结论,验证了方法的有效性、可靠性及实践指导性。
Based on risk management view, fuzzy comprehensive assessment method and BP neural network assessment method are used to assess the risk status and security level of corporation control activities design and running. A fertilizer production enterprise is chosen as the assessing example. According to the characteristics and development status of the sample enterprise, and the scope of internal control activities taken into account, the sample enterprise internal control activities system is analyzed. The assessment results of the fuzzy comprehensive method and the BP neural network method are compared and cross-verified. The conclusion is gained that the assessment results basically coincide with the actual internal control activities, which proves the effectiveness, reliability and practice guidance of the two methods.
出处
《管理评论》
CSSCI
北大核心
2013年第8期113-123,共11页
Management Review
关键词
模糊数学
层次分析法
BP神经网络
内部控制
评价
fuzzy mathematics, Analytic Hierarchy Process （AHP）, BP neural network, internal control, assessment
